CN101351821A - Financial accounting methods and systems to account for assets and liabilities - Google Patents

Abstract

The present invention provides financial accounting methods and systems to account for assets and liabilities. For several decades, financial accounting theory and practice has been plagued by difficulties regarding accounting for asset and liability value changes. A general solution to this problem is disclosed that serves both the ''Going-concern Earning-power'' and ''Asset and Liability'' views of income determination.

Description

Calculate the financial accounting method and system of assets and debt

Technical field

The present invention relates to a kind of financial accounting method and computer system, based on calculating assets and debt in the bookkeeping framework of the double-entry of borrowing or lending money.

The cross reference of related application

The application require application on August 16th, 2005, name is called " Methods and Systems ToAccount and Report Assets and Liabilities As Present Values; Fluctuations andValue Trends ", sequence number is No.60/708, the right of priority of 683 temporary patent application.

The application also require on August 10th, 2005 application, name is called " Methods and SystemsTo Account and Report Assets and Liabilities As Present Values; Fluctuations andValue Trends ", sequence number is No.60/706, the right of priority of 931 temporary patent application.

Following two pieces of paper full contents of being write by the inventor are also included within here as a reference:

Name in the 18th volume 331-334 page or leaf of " the Research in Accounting Regulation " that published in 2005 is called the paper of " FASB and IASB versus J.R.Hicks "; Quote here as a reference, be called RAR1 hereinafter;

Name in the 18th volume 335-349 page or leaf of " the Research in Accounting Regulation " that published in 2005 is called the paper of " How FASB and the IASB Should Apply Hicksian Theory toCalculate Income "; Quote here as a reference, be called RAR2 hereinafter;

When conflict occurring between RAR1, RAR2, temporary patent application or this instructions, will be as the criterion with this instructions.

Copyright notice

The application comprises the computer program source code listing of writing among the Microsoft Visual C++, 6.0 editions, the C++ of Visual Studio version.

This computer program source code listing is protected by copyright.The same as what in the patent documentation of patent and trademark office and record, occurred, the copyright owner do not oppose patent disclosure anyone make facsimile copy, still still keep plena proprietas to copyright.

Background technology

Now, accounting profession is among the crisis.Numerous financial analysts all produce the correctness of GAAP (GAAP) and practicality doubts and the transparency of strong request financial report.Because the various defectives in GAAP, in order to serve the investor of the financial data that needs usefulness, non-standard appraisal report of earnings is prepared by numerous companies.Numerous investors all are indifferent to the accounting income but are absorbed in cash flow.In recent years, the collapse that attracts people's attention of (Enron), world communication company (WorldCom) and other company all partly can not correctly reflect finance reality owing to adjusting safely.Just because of these collapses, US Congress has passed through Sa class Nice-AUX's Lay bill (Sarbanes-Oxley Act) and federal thus security and the transaction council (SEC) and identified three controversial off-balancesheet projects that exist that need solution recently in accounting: pension, lease and merging (between the project).For the market of serving the general public, SEC also wishes to use science and technology to improve the information disclosure of listed company.Last year, standard setter of the U.S. (the GAAP council, i.e. FASB) and international standard maker (IASB, i.e. IASB) all carry out " notion " project of main degree for many years with the framework of exploitation as the future accounting standard basis.Unfortunately at present, this framework will make accounting profession return to the level of 19th-century.

Cause the principal element of current accounting profession crisis be general adjust and two kinds of distinct conceptual viewpoint of specific income between inappropriate and chaotic.As shown in Figure 1, there be " the debt-credit viewpoint " shown in the left side at 19th-century; At first develop in earlier 1900s " the profitability viewpoint of going concern "/" income and expenditure viewpoint ".Debt-credit viewpoint-current also is called as the change of income in net assets that fair value accounting-consideration is called as " comprehensive income ".In the 19th-century later stage, the state-owned essential industry of walking in financial report ahead of the curve of the U.S. such as american railway is calculated comprehensive income.

At the twentieth century initial stage, the investor complain comprehensive income can not provide about company on the basis of advancing can produce what the income deeply see clearly.The investor wishes to obtain to be called the income profitability viewpoint of the going concern of income here.In order to satisfy this demand, accounting profession is developed the income and the expenditure viewpoint of income that becomes unique viewpoint of income as twentieth century.In this viewpoint, subsequently above-mentioned difference between the two is labeled as net income by coupling current time transaction income and Zhi Fuyu and calculates income.In the income of strictness and expenditure viewpoint, ignore market trend and fluctuation, assets and debt are worth and are based on historical cost/value of being assumed to constant.Income and expenditure viewpoint are also referred to as coupling and historical cost.

As what be familiar with in nearly decades, record assets and debt value are in historical cost/be worth and suppose that they remain the validity that constant has seriously undermined report of earnings and balance sheet.The i.v. that for example, in balance sheet or report of earnings, can not reflect the real estate that enterprise has.On special datum, in the past few decades the accounting profession in has adopted level and smooth and distribution method comprising some assets and the debt that changes as part income and expenditure, yet it has been generally acknowledged that so the result is shady.For example, under current GAAP, use complicated " income smoothing " formula that the variation of 1 year pension debt is dispersed on the net income for many years that calculates.Yet such formula has been hidden economic reality: in the year that changes, weakened the amplitude that changes; In year subsequently, cause the wrong report net income to be worth by the variation of introducing some prior years value.

As the income and the shattered to pieces result of expenditure viewpoint of income, FASB and IASB all are transferred to accounting assets and the debt viewpoint that income is determined gradually.Though their progress separately is slowly, their purpose has clearly been set forth in the paper " Revisiting the Concepts-A NewConceptual Framework Project " of their co-presents of in May, 2005.Perhaps they do not see better choice as yet, promote to get back to 19th-century and have abandoned the investor 1900 and even " profitability of going concern " income tolerance that still needs today but the result will adjust practice.Under the situation that does not obtain required practicality, accounting profession will be away from the improvement of the profitability viewpoint of introducing going concern.

By the CFO of Switzerland food service industry giant nest, Wolfgang Reichenberger makes to have reflected in the nearest report investor's needs " earning capacity of going concern " income tolerance:

The analyst is that obtained, that company can accomplish in future and all very interested in the assignable guiding of shareholder etc. to management.(Financial Times, on June 13rd, 2005)

Above-mentioned viewpoint also embodies in the classical article of the Fischer Black of the optional judgement schematics of famous Black-Scholes:

User-the analyst of financial report, shareholder, obligee, supvr, tax revenue official and even economist-wish to obtain to weigh the really profit numeral of the variation [comprehensive income] that is worth but not is worth.For example, the number analyst can be multiply by standard price-profit than the estimated value that obtains corporate value thereby needs are got a profit.(Financial Analysts Journal, in November, 1980-Dec, 19-24 page or leaf)

In above-mentioned article, Black has mainly estimated " the profitability viewpoint of going concern " of income and has proposed a kind of theoretical method to verify different accounting rules, still fails to provide any substantive method.

Perhaps, the second edition of the book of the Valueand Capital by name that is delivered by Nobel laureate economist J.R.Hicks that publishes in nineteen forty-six is the works tool theoretical property authority aspect the income tolerance.This also is FASB and IASB unique best book of quoting in the paper " Revisiting the Concepts-A NewConceptual Framework Project " in their in Mays, 2005, has wherein quoted Hicks to support the debt-credit viewpoint of income.Yet, argued as Bromwich, Macve and Sunder (" FASB/IASBRevisiting the Concepts:a comment on Hicks and the Concept of ' income ' in theconceptual framework ") and Jamesom (" the FASB and the IASB versus J.R.Hicks " that delivered at Research in AccountingRegulaion the 18th volume 331-334 page or leaf in 2005), in fact J.R.Hicks supports the profitability viewpoint of the going concern taken in.Especially, Hicks has discussed:

Income computation purpose in actual transaction is to give people in the indication that does not make their consumable number under the prerequisite of their wealth exhaustion.Follow this idea, the maximal value that can consume in during a week for them of our income that should define a people as if, and same rich state when still wishing when this end, can to obtain to begin with this week in week.Therefore, when an individual savings, the good economic situation that he looks ahead; When he lives payment when surpassing his income, his planned economy situation worsens.Remember that the actual purpose of income is the guiding as careful behavior.I think that this is fully aware of, and what core meaning that Here it is should be.(the 172nd page)

Although Hicks has proposed to adjust the general rule of affairs, he fails to provide substantive method.AjitZacharias (" A Note on the Hicksian Concept of Income ") thinks that the works of Hicks can be applied in country's accounting, but has summed up:

In fact the income notion (at least at value and capital) that does not have the Hicks of the theoretical property starting point that can be used to set up the income accounting system.

Except when precedingly change and attempt to get back to outside the difficulty of aspects such as debt-credit viewpoint of income in the debt-credit value, current accounting profession can't directly comprise the current value of financial theory and practice analyze perplex.

As the example that current value is analyzed, suppose that company will receive that 2.50 dollars (year payments) are as whole life annuity and have the repayment earning rate (r) of 10% expectation every year.Suppose to begin payment immediately, then because immediately the first sum of amount paid and the appraisal of change standard a little formula is:

(formula 1)

27.50 dollars of this currencys can be used as single debit or the credit side enters present any accounting system, but the flowing, manage and the total of discounting of 2.50 dollars of payments whether.Perhaps the most importantly, because current Accounting Theory does not support current value to calculate, therefore outside the debt-credit control that the accounting example can potentially be provided, carry out such calculating.Expectation is calculated current value and is comprised and entering in the middle of the accounting.

At last, current Accounting Theory, computer system and practice all can not comprise the mathematical expectation theory, and have therefore abandoned degree of accuracy.For example, if a company has 1000 dollars potential possible tax debt, then under current GAAP, or admit whole 1000 dollars or do not admit.This method is the scale-of-two words too.To potential possible debt for example set 35% probability and predetermined subsequently 350 dollars will be more accurate as the mathematical expectation debt.Yet current Accounting Theory, computer system and practice can not be handled this senior degree of accuracy.Further, owing to just recognize potential income when signing a contract, therefore current accounting event can not be handled the transaction with the cycle of selling of having strong market potential well.In this case,, the expected value of potential contract comprised enter in the accounting, then will reflect " economic reality " more exactly if because contract looks more promising.

Summary of the invention

Correspondingly, except other local described objects and advantages of the present invention here, objects and advantages of the present invention are to develop a kind of financial accounting method of calculating assets and the variation of debt value, thereby the income of the profitability viewpoint of real going concern is provided.Always support the assets of income and debt viewpoint at the same time and comprise the assets of current existence and the bookkeeping example of the double-entry of debt is realized the present invention.

Especially, purpose is report of earnings as shown in Figure 2, and the profitability income that wherein adds up to going concern is as net income.This total comprises running income and is called the market income here, and it is the rise of mathematical expectation of assets and liabilities and the currency of drop.The market trends partial report assets of report of earnings and the surplus and the loss of debt.Net income adds that the market trends income equals comprehensive income.Therefore, except the profitability viewpoint of going concern of income, the present invention also supports assets and the debt viewpoint taken in.

Purpose also is balance sheet as shown in Figure 3, and wherein assets and liabilities is based on current value or current marketable value.

In addition, other purpose also comprises:

● develop a kind of method of calculating current uneven table (off balance-sheet) project, particularly: pension, rent and merging;

● develop a kind of current value is calculated and be integrated into borrowing and lending wherein method in the bookkeeping system of the double-entry that control checks is provided;

● develop a kind of in Accounting Theory and practice the method for integrated list item based on mathematical expectation.

Yet, can make other purpose and advantage clearer from appended instructions and accompanying drawing.

Realize basis strict difinition, that be used to obtain these purposes and advantage hereinafter by being programmed in one or more computer system disclosed herein.The present invention can move on the computer system of most types.Bian Cheng computer system has constituted one embodiment of the present of invention as disclosed herein.

Description of drawings

Will easierly understand the present invention with reference to appended accompanying drawing, wherein:

Fig. 1 represents to adjust on time shaft and the contrast of the profitability viewpoint of the debt-credit viewpoint of income tolerance and going concern;

Fig. 2 represents the general report of earnings by the present invention's generation;

Fig. 3 represents the simplification balance sheet by the present invention's generation;

Fig. 4 represents to adopt the profitability viewpoint of borrowing or lending money viewpoint, income and payment viewpoint and going concern of the present invention to determine the benchmark of balance sheet and report of earnings list item;

Fig. 5 represents the accounts by eight kinds of type of foundations used in the present invention;

Fig. 6 represents the possible computer system that the present invention can operate;

Fig. 7 represents senior unit of the present invention;

Fig. 8 represents to be used to manage the running of the PostFFT of following debit and following credit side posting;

Fig. 9 represents the sequence of steps typically used when of the present invention when utilizing;

Figure 10 A lists six accounts of the focus of extension example;

Figure 10 B represents to be used for the basis of valuation of six accounts and how to set the r that they are correlated with;

Figure 11 provides the raw data about ExchQ, potential or actual contract;

Figure 12 represents the debt-credit table;

Figure 13 represents the sight probability tables;

Figure 14 represents following flowmeter;

Figure 15 represents by assets and the debt of extension example generation in 2000;

Figure 16 A and Figure 16 B represent the 2000 annual incomes report of this extension example;

Figure 17 represents balance sheet in 2000 of this extension example;

Figure 18 A and Figure 18 B represent to calculate about the current value of lease;

Figure 19 represents by assets and the debt of this extension example in the calendar year 2001 generation;

Figure 20 A and Figure 20 B represent the calendar year 2001 report of earnings of this extension example;

Figure 21 represents the calendar year 2001 balance sheet of this extension example.

Embodiment

Preamble

In the second portion below, preliminary definition and name have been proposed.In third part, theory of the present invention has been proposed.In the 4th part, use to comprise that two " extension examples " of adjusting the cycle illustrate execution and running.In the 5th part, introduce the source code of the critical aspects of running.The 6th and decline in, various considerations have been discussed.

This instruction part by for example propose to comprise 2000 and calendar year 2001 degree two expansion numerical examples of adjusting the cycles realize.This example only is illustrative, and should not be construed as limiting or bind explanatory scope of the present invention by any way.Chart for convenience of description uses spreadsheet format.In actual realization the of the present invention, can use also and can not use electrical form.

Preliminary definition and name

It is entity under management of the present invention that capital term " company " refers to its accounts and financial report.Company not only can be a profit-making enterprise, also can be non-commercial, non-government organizations, government, government organs, cooperative, partnership business, family, individual or other legal entity.

Capital term " user " refers to represents corporate operation individual of the present invention, computer system.

Capital term " consumer " refers to financial report that use generates by the present invention and/or the comment reference entity by the data of the present invention's management.Although the consumer is contained all other shareholders that comprise governability person and obligee, the investor is main consumer.

Company, user and consumer can be same entities, for example use situation of the present invention when individual for individual purpose.When company uses of the present inventionly as a result the time, company promptly becomes the consumer.In the time need not distinguishing, term " company " and " user " can exchange use.

" Ex Ante formula " derives from the formula 9 on the 338th page of RAR2 document.It can also be derived from the formula 1 of presents.

Formula 1 all uses r identical, that abridge in return with Ex Ante formula.Suppose that company has the standard r and this standard r that are used for the current value analysis and is called as " r of company ".In extension example, the r of company equals 0.10.Obviously, realize that any company of the present invention all looks it and need set the r of company.

In extension example for convenience, the accounting cycle be straddle over year and since 2000.R of time cycle unit and the r of company require to be equal to the accounting Cycle Length.

Do not use the accounts number to understand with convenient, disclosure text has used account name.Standard accounts-credit side, debit, income and expenditure-all use capitalization suffix " A " " L " " R " and " E " are as the part of their titles.Introduction of the present invention has also been used the accounts of two kinds of newtypes: market income and market trends.The accounts of these types have " MI " and " MM " respectively as suffix.Conceptive, each credit side and each debtor account all have market income and the market trends accounts that are associated, but because assets and debt accounts also can not have market income and the market trends accounts that are associated, so this is not strict realization requirement.The market account to receive that is associated with assets and debt has suffix " AMI " and " LMI " respectively; The market trends accounts that are associated with assets and debt have suffix " AMM " and " LMM " respectively;

● " location " accounts are credit side or debtor account.

● " income " accounts are income, expenditure, market income or market trends accounts.

● " A/L " is the abbreviation of " credit side/debit ".

" following flow " or simple " flow " can be cash-flow, can also be resource, the flow of the value that is worth based on accounts.For example, if company leases a machine, then outflow is meant owing to the related personnel uses the depreciation cost that causes.Inflow can be to be paid in cash by the periodicity that the other side makes.Can also be the value of distributing for the resource that exchange uses machine to provide.

Theory of the present invention

Ex Ante formula

Proposed basic theories of the present invention in RAR2, RAR2 is illustrated in the acquisition and the basic purposes of the Ex Ante formula of the formula 9 on the 338th page of the document.Ex Ante formula is as creative result of the present invention.

The advantage that use is used to adjust the Ex Ante formula of purpose is that it has unified Accounting Theory and practice in financial theory and practical framework.Use the variable name of the formula 1 of presents, so Ex Ante formula is to be defined as like this:

Annual payment=current value (1-1/ (1+r)) (formula 2)

With 27.50 dollars of current values before having obtained be that 0.10 r substitution obtains following formula:

(27.50 1-1/ (1+0.1))=2.50=annual payment (formula 3)

Especially, initial annual payment is 2.50 dollars.But can be from formula 1 by algebraic method derived expression 2 and vice versa.In these two formula, r is common repayment expectation rate.

Based on the current value of assets and debt, use Ex Ante formula to determine to be called as " market income ".Because marketable value is the market evaluation of current value of the following flow of the market pair costs and benefits that is associated with assets and debt,, use marketable value replacement current value for some assets and debt.

Another advantage of Ex Ante formula is that it produces the profitability income of going concern.Suppose the employed 27.50 dollars of whole value of representing company in front.If as 2.50 dollars of the payments of sharing out bonus, then the value of company can drop to 25.00 dollars, but supposition has 10% repayment, and corporate value will rise again to 27.50 dollars when the end in next cycle.Therefore, preferably locate company all continues 2.50 dollars of payments when the end in each cycle dividend.This income of 2.50 dollars is taken in the target of the profitability viewpoint of definite going concern just.By " manage that obtained, that company can accomplish in future and [providing] to the assignable guiding of shareholder " is provided, this income satisfaction of 2.50 dollars the CFO of nest.Because in order to obtain corporate value, can be with 2.50 dollars of inverses that multiply by repayment, promptly 10.This has satisfied the challenge of Fischer Black.Because it has provided in the perfection indication that does not cause can spending under the poor condition, it has also satisfied the Hicks method.Because Ex Ante formula produces the profitability income of going concern, so this formula is crucial for purposes of the invention.

Can use several different methods to estimate r in Ex Ante formula.For a plurality of assets and debt, particularly be defined as flowing or the assets and the debt of cash flow, be used for identical r that current value calculates can (should) use at Ex Ante formula.For the security of open transaction, r equals the expectation repayment.For other assets and debt, can use the statistical technique of prior art, particularly the technology used estimates r in finance-derive and pension-scene modeling.As a kind of last straightforward procedure, also can set r and equal current interest rate, a kind of approximation method of being used by 18th century economics founder Adam Smith estimates the expectation repayment.

Adjust the comparison of viewpoint

For understand the present invention with and with respect to the advantage of the debt-credit viewpoint of adjusting with income and expenditure viewpoint, the accounting frameworks that consideration can be carried out all three kinds accounting viewpoints may be useful.This framework has the list item of three types balance sheet as shown in Figure 4: based on the list item (row 1) of historical cost, based on the list item (row 2) of current value and based on the list item (row 3) of marketable value.This framework also has four types report of earnings list item: based on assets and debt be worth the list item (row 1) that changes, based on level and smooth and distribute list item (row 2) that assets and debt change, based on the list item (row 3) of running and based on the list item (row 4) of Ex Ante formula.

Use this framework, compare three kinds easily and adjust viewpoints.The design of debt-credit viewpoint is to operate in the cell C21 of Fig. 4 and C31, and the list item of balance sheet equals current and value market, and the report of earnings list item equals to borrow or lend money the net change that accounts are worth.The design of income and expenditure viewpoint is operate in the lattice C13 of unit, and the list item of balance sheet is based on historical cost, and the report of earnings list item is based on running.Because can not realize the design of income and expenditure viewpoint in reality, it can operate in cell C12, C22 and C32, change so that calculate to borrow or lend money to be worth.In reality, unlikely realize the design of debt-credit viewpoint; From view of function, as FASB about them be 2007 annual pensions adjust the level and smooth operational symbol (operator) of plan exploitation current declaration indicated, borrow or lend money viewpoint and also can in cell C12, C22 and C32, operate.From the angle of reality, the debt-credit viewpoint also can operate in cell C13, C23 and C33.

Design of the present invention operates in cell C23, C24, C33 and C34 exactly.The value of balance sheet is based on current value and marketable value.The list item of report of earnings is based on running and Ex Ante formula.From the angle of reality, owing to borrow or lend money the difficulty of determining current value for some, the present invention also can partly operate at cell C13 and C14.Yet, comparing with the expenditure viewpoint with debt-credit viewpoint and the income adjusted, the present invention directly focuses on the net income of the profitability of estimating going concern.Approximate and the distortion of having avoided the level and smooth of income and expenditure viewpoint and having distributed; And estimate rather than abandon the net income of the profitability of going concern, as the situation of the debt-credit viewpoint of taking in.

Fig. 4 emphasis is considered the present invention about the optional method of handling same credit side or debit.For example, if the credit side who is discussed is a bond, is then balance sheet worth the marketable value or the current value of the payment in future that is the r of use company in the formula 1? and similarly, can Ex Ante formula be used the r of the current income that equals bond or equal the r of the r of company? four kinds of possibilities are arranged:

Balance sheet=market price	The current income of r=
		Balance sheet=market price	The r of r=company
Balance sheet=current value	The current income of r=
		Balance sheet=current value	The r of r=company

The inventor believes that first kind of possibility is better, and promptly the balance sheet list item should be based on the current market price, and r should be the current income of bond.The basis of this viewpoint is to consider that current value and the r of company introduce the abstract of the general initial tendency that exceeds most of people.Therefore (the present invention can handle each method of four kinds of methods, and people can select to think only method.)

The type of accounts

Fig. 5 represents eight types accounts using in the present invention.As in current Accounting Theory and practice, there are credit side, debit, income and expense account.In the context of the present invention, these accounts are used as their current uses, except the variation that assets and debt are worth is posted to the market trends accounts, but not income and expense account.The result of Ex Ante formula is posted to the market trends accounts, and compensates the quilt posting to the market account to receive, if any, and seldom by user's direct access.LMI and LMM accounts and expense account are similar; AMI and AMM accounts and revenue accounts are similar.(this structure is carried out structure that prior art adjusts and symmetry and is cooperated well with structure and symmetry that prior art is adjusted.)

Between the period of accounting, the user carries out posting to the market trends accounts of four kinds of fundamental types:

● if assets value increases, and then the assets accounts are credited to the debit and credit corresponding property market trend accounts.

● if assets value reduces, and the assets that then credit accounts and corresponding property market trend accounts debt.

● if debt is worth and increases, and the debt that then credits accounts and corresponding debt market trend accounts debt.

● if debt is worth and reduces, and then the debt accounts are credited to the debit and credit corresponding debt market trend accounts.

If between the period of accounting, generate assets or debt, then can guarantee specific consideration.For example, then as follows if company signs contract for many years, the current value and the assets accounts that debt of calculating contract.Should yet where debt-credit be posted to? two selections are arranged: revenue accounts or market trends accounts.Whether may repeat to make decision according to contract in the next cycle.If contract may repeat, then debt-credit should enter revenue accounts, produces the similar contract and the judgement of value so that be reflected at the next cycle.If contract can not repeat, then borrow or lend money the trend accounts that come into the market.When debt-credit is placed into the market trends accounts, the assets value of acquisition will appear at a part of taking in as market trends in the report of earnings." profitability of going concern " revenue contributions of contract will appear at the market of report of earnings and take in the part as the result who uses Ex Ante formula.Yet the most important thing is that whole current values of contract can at random not make net income expand.Note, no matter borrow or lend money income or market trends, the market of assets income is identical in the cycle subsequently.Be also noted that contract is divided into assets and debt ideally for many years, and handle according to as described below.Be not their different processing, assets are not different in essence with debt, but mirror image figure each other each other, but they are handled dividually.

Whether should be posted to income or market trends accounts about debt-credit, can use scaling gradually.According to the estimated probability that repeats, the credit side can separate between the accounts of two classes.For example, if the estimated probability that repeats is 35%, then 35% the debt-credit debt-credit that can be posted to revenue accounts and 65% is posted to the market trends accounts.

The application of Ex Ante formula

When adjusting end cycle, Ex Ante formula is applied to assets and the debt accounts of some or all.Because assets and debt can have positive or negative expectation repayment, therefore the ExAnte formula posting of four kinds of fundamental types is arranged:

● if the expectation appreciation of fixed assets, then it has positive r, and the ExAnte formula obtains positive result.This positive result debts to the market trends accounts and credits the market account to receive relevant.

● if the expectation assets are devalued, and then it has negative r, and the Ex Ante formula result that obtains bearing.Market trends accounts that the result's who obtains absolute value credits relevant and the market account to receive that debts relevant.

● if expectation debt favourable devaluation, then it has negative r, and the Ex Ante formula result that obtains bearing.The market account to receive that market trends accounts that the result's who obtains absolute value debts relevant and debt credit side are correlated with.

● if the disadvantageous increment of expectation debt, then it has positive r, and Ex Ante formula obtains positive result.Market account to receive that this positive value credits relevant and the market account to receive that debts relevant.

Ideally, for the tolerance of the ratio of the debt that obtains ratio that can expense assets and need to replenish, Ex Ante formula is applied to each assets and each debt, so that obtain identical clean market income in the next cycle.Fundamental purpose of the present invention is to determine the net income of the payable shareholder of giving as bonus, also needs to be desirably in net income identical in the next cycle for company with being positioned to mathematics.

When end cycle, use the list item of the remaining sum of income and expense account as the running income part of report of earnings.Use the list item of the remaining sum of market account to receive as the market income part of report of earnings.As shown in Figure 2, the total value of running and market income equals net income.This net income is the estimated value of " profitability of going concern " income, promptly " can consume, and make company be positioned to the identical net income of expectation on the next cycle can mathematics ".

Use the list item of the remaining sum of market trends as the market trends part that when gathering net income, obtains comprehensive income.After generating report of earnings, according to income and expense account being included into the same way as of shareholder's Net asset value, the remaining sum of account to receive is included in shareholder's Net asset value accounts with current accounting practice.In case finished, just generated balance sheet.Although Fig. 5 does not represent shareholder's Net asset value accounts, shareholder's Net asset value exists in the present invention and operates in the theory and practice of each prior art.

The relation of market trends and market account to receive

The application of Ex Ante formula will embed the current income that moves to the market income from market trends in assets and debt value.

The disadvantageous market trends accounts that make present " pure " assets and the variation of debt value.This can illustrate by continuing top example, and the value of company is that 25.00 dollars and supposition company have single assets when the beginning in cycle.When end cycle, because corporate value goes up 10%, the value of company becomes 27.50 dollars.As debting assets accounts and as 2.50 dollars of the market trends postings that credit.When using the ExAnte formula, market trends are credited to 2.50 dollars of debits and credit the market income.In brief, 2.50 dollars move to market income from market trends.This stays zero remaining sum in the market trends accounts, the assets value that is illustrated in company does not change.

If corporate value rises to 29.00 dollars in one-period owing to random fluctuation makes, then market trends are borrowed or lent money 4.00 dollars and the assets accounts that debt.When using Ex Ante formula, the market income proves 2.64 dollars, these 2.64 dollars the debt market trends and the market incomes that credit.This makes market trends have 1.36 dollars remaining sum, and the assets value that is illustrated in company increases.Suppose and pay 2.64 dollars, consider that the location of company illustrates that this is the value that company increases as bonus.Utilize the startup of 26.36 (25.00+1.36) dollar to be worth, if when the market income is proved to be 2.64 dollars of payment once more, expected value is 29.00 (26.36*1.1) dollars when next accounting end cycle ....Therefore, not only the present invention measures exactly and carries out the profitability income of managing, but also measures the variation of net assets exactly.

The relation of assets, debt and running

In general, the present invention considers that from running assets and debt are separately and difference.Go up because assets and debt are catalyzer from literal consideration from literal, they promote running but not influenced by running.The main basis of this supposition is can easily come into the market purchase and sale resource (assets) and need responsibility (debt) of company.Therefore effectively company is divided into two departments: running department and assets/debt are held department.Suppose that running department and assets/debt hold department in point-like market and effectively conclude the business.

Assets are devalued

As discussing in the earlier paragraphs, because assets no longer are the pure catalyzer of running, so some assets need specific processing.Suppose that the assets of being discussed are that an automobile illustrates this specific processing best.Because the passage of use and time all can make automobile devalue.Can handle this devaluation of two types respectively by the present invention.The devaluation that is caused by using is handled in the Accounting Theory of every kind of prior art and practice.For example, can in the cost accounting subsystem, be established as the charge that automobile uses 0.15 dollar every mile.As other devaluation assets, handle by the devaluation that causes time lapse: be that Ex Ante formula is specified negative r by the present invention.

Devaluation is divided into two parts: use and time lapse, estimated assets devalue more accurately.Further, because the cost that provides of cost subsystem can avoid comprising expense, the sunk cost that is caused by time lapse, the therefore cost of counting yield and service more accurately.At last, at any time, automobile or any other assets can be market-market or market-current value, therefore can make balance sheet very accurate.

Merger, subsidy, Mergers ﹠ Acquisitions

In concept, any assets, debt or potential assets or debt can and should be in balance sheet and the relevant market incomes that comprises as the part net income.Therefore, the outer project of company's subsidy, main contract and current general balance sheet should be in balance sheet, and their relevant market incomes are in report of earnings.

Suppose that current economic theory supposition economic institution is reasonably, infer that thus a plurality of mechanisms make identical decision under same case.The inventor thinks that assets and debt control problem are very not relevant with appraisal, and assets and the appraisal of debt accounts should not considered control problem.Therefore, the accounts of subsidiary company and joint venture should be included on the basis of all in proportion ratios in the balance sheet and report of earnings of parent company.

When a plurality of company amalgamation, when first merged the end in back cycle, all assets and debt should become the merging of the price influence posting of market-market and payment to market trends.Should show the merging influence of the company before being combined: by showing the ratio interest of consolidated company in the company that merging obtains.For example, can illustrate that this shows as A of company before the merging that merges the company representative 60% obtain and the B of company before 40% the merging.

Realize and running

The present invention can operate on the computer system of most most of types.The computer system that Fig. 6 expresses possibility, the splicing of the possible computer system that the present invention thereon can operate.Notice that the present invention also can operate in hand-held mobile computer independently, PC system or comprise the association system of forming by main flow computing machine, small-size computer and the server of LAN, WAN and/or the Internet interconnection independently.Preferred operation of the present invention is on the computer system that offers each user GUI (graphic user interface) and mouse/positioning equipment, although above-mentioned two kinds of parts all not necessarily.

Provided the instruction that comprises the computer program source code carrying out and to illustrate critical aspects of the present invention although finished the program of programming, computer system as shown in Figure 6 or its change the programming that requires to be fit to carry out the present invention.

In Fig. 7, represent main computer system part and basic customer interaction.Square frame 701 is an essence of the present invention, comprises the financial accounting system of the prior art of square frame 703.What do not represent in square frame 703 is the cost accounting subsystem of prior art, and this cost accounting subsystem is not of the presently claimed invention, may be useful but use together in conjunction with the present invention in some cases.Expression six main parts of the present invention are as free-standing text in square frame 701.The user submits to posting to give the borrowing and lending accounts of prior art and market trends accounts.The user also submits the borrowing and lending accounts to by PostFFT (the following flowmeter of posting).The user submits to and for example inquires to determine the balance of account and to obtain the inquiry result.The user also specifies the data of assets and debt tables and sight probability tables.Assets and debt tables tabulate out assets and debt, value in localization basis and by the employed relevant rs of Ex Ante formula.The definition of sight probability tables is included in the probability of the sight in the following flowmeter.

Assets and debt can be defined as the flow of the current period and the borrowing and lending in following cycle.Handle these borrowing and lending accounts by previously described PostFFT.Similar with the borrowing and lending accounts that posting is common, the user can make the posting to the PostFFT of six parameters of needs, shown in Fig. 8 top.Any individual posting can be following debit's posting or following credit side's posting.Because their runnings are similar, therefore use following debit's posting to make an explanation.In this example, setting debitAccount (debtor account) has equaled or will be by the assets or the debt accounts of the definition of the list item in the following flowmeter; DebitScenario (debit's sight) is the title of sight; CreditAccount (debtor account) is the compensation accounts; CreditScenario (credit side's sight) is empty; FutureDate (future date) and futureValue (future value) are that the oneself is illustrative.CreditAccount (credit side's accounts) is the market trends accounts typically, but but any location or account to receive.Compensation creditAccount can not be by defined assets of following flowmeter or debt accounts.As shown in Figure 8, for example the 13rd of Figure 14 the row shown in, PostFFT is as the project of following flowmeter.Calculate the current value of futureValue, multiply by the probability of debitScenario subsequently, and net result is posted to debitAccount and creditAccount.This just finishes the explanation of following debit's posting.Although put upside down between the aforesaid borrowing and lending, post similar manner running of following credit side.

Fig. 9 represents to use the order of the step that the present invention carries out.Step 901 is only carried out once usually.Step 903-913 is to carry out in the order shown in each accounting cycle.Step 903 comprises four sub-steps: step 903A, 903B, 903C and 903D, can carry out with any order at any time.Yet, comparatively preferably, execution in step 903B before execution in step 903C, otherwise following flowmeter may comprise the list item that is not also used by step 903C, needs upgrade.

In order to emphasize the consistance of significant point and maintenance and RAR2, will represent for two years, the exemplary execution of the step 903-913 of promptly 2000 and calendar year 2001.Understand for convenience, company will set up and will only carry out the step of selecting in the end of the year 2000.In 2000, required most of initialization of calendar year 2001 took place.The institute shown in Figure 9 that calendar year 2001 need be represented ability of the present invention and function in steps.

Extension example will focus on six location accounts shown in Figure 10 A.Figure 10 B represents their value basis and the basis of their rs.

BldEqyA is buildings or the stock share bought by company.BldEqyA is the buildings in RAR2.No matter be buildings or stock share here, all handle in an identical manner.PensionL is identical with pension in RAR2.Lease and BondA all are that the oneself is illustrative.

ExchQ is the potential or actual contract by the definition of the flow shown in Figure 11.ExchQ can be that financial derivatives, metal exchange thing, client's project, the accidental or definite current value analysis of internal entries are the suitable new exchanges of any other class.Most convenient be that value is considered it is cash flow, but also can be resource flow.ExchQ is divided into two parts: assets and debt.Assets can be envisioned as income stream, and debt is envisioned as expenditure stream.As shown in FIG., assets are defined as having two kinds of sights of specifying probability.Debt is defined by a kind of sight.Utilize the current value analysis of standard to obtain 18,035 dollars clean current value.Here, the purpose of ExchQ is the general service that the following flowmeter of a plurality of probability sights is used in explanation.

Final race in Figure 10 A is automobile, i.e. an AutoA.Owing to use and because the passage of time is devalued AutoA.Under operating position, devalue and be 0.15 dollar every mile; Under the situation of time lapse, devalue to devaluing 25% every year.

In step 901, the financial accounting system among initialization Fig. 7, promptly square frame 701.The assets of soaring and debt, sight probability and generation have the following flowmeter of row, respectively shown in Figure 12,13 and 14.According to circumstances, initialization can be whole installations, wherein also initialization of the financial accounting system of prior art (for example, inscriptions on bones or tortoise shells financial software), or only by the installation of the growing ability of representative of the present invention.Under any situation, all develop the interface of PostFFT.

Extension example: 2000 cycles in year

When initial, the shareholder contributes 100,000 dollars cash.Therefore, as in the prior art, shown in the row 1 of Figure 15, CashA debts and shareholder's Net asset value credits.

Company buys the share of buildings or 4000 dollars.Cash credits, and BldEqyA debts.The r value of BldEqyA is estimated as 0.01.Import this r value, shown in the row 1 of the assets of Figure 12 and debt tables.Also indicate the Position value to be based on marketable value in this row, promptly assets are market-market.

Company pays its employee pension of 518.75 dollars in 2010.Suppose that all there is uncertainty in number and cycle about payment, input sight and relevant probability 1.0 in the sight probability tables then is shown in the row 1 of Figure 13.Because 518.75 dollars are utilized the r of company to give a discount, so its current value will be desirably in each cycle rise r of company.Therefore, when r equals the r of company, input debt PensionL in assets and debt tables, as shown in the row 2 of Figure 12.What this row was also indicated is that the Position value is based on current value, and promptly debt is market-current value.Supposed these initialization, posted to PostFFT and carry out like this:

debt＝PensionE

debitScenario＝

credit＝PensionL

creditScenario＝ScenarioPensionL

futureDate＝2010

futureValue＝518.75

PostFFT posts following debit again to following flowmeter, shown in the row 1 of Figure 14.Next, the current value that calculates 518.75 dollars is 200 dollars, and multiply by 1.0 among the cell C1 among Figure 13.Shown in the row 3 of Figure 15, these 200 dollars are credited to the debit PensionE and the PensionL that credits.

1000 dollars income is as being posted in the prior art: debit CashA and credit side RevMiscR.

At this moment, if generated report of earnings, then except being marked with slight change, will be at report of earnings as shown in Figure 1B of the 340th page of RAR2.Because different initial fund states, balance sheet has a little different and is marked with a little change.

Company's signing is since the leases in 4 years of calendar year 2001.Clause in the lease requires 140 dollars of annual payments.From viewpoint of the present invention, produced assets and debt, and both needs are born four 140 dollars following flow.Therefore,, generate list item in assets and the debt tables, wherein import the r of company and set the value in localization basis and equal current value as shown in the row 3 of Figure 12 and row 4.As shown in figure 13, line of input 2-3 in the sight probability tables.Post to the following execution of PostFFT four times:

debt＝LeaseA

debitScenario＝ScenarioLeaseA

credit＝LeaseAMM

creditScenario＝

futureDate＝

futureValue＝140

Wherein futureDate was interactional in 2001,2002,2003 and 2004.Post to the also following execution of PostFFT four times:

debt＝LeaseLMM

debitScenario＝

credit＝LeaseL

creditScenario＝ScenarioLeaseL

futureDate＝

futureValue＝140

Wherein futureDate was interactional in 2001,2002,2003 and 2004.Call the capable 2-9 that PostFFT produces the following flowmeter shown in 14 for these eight times.They also produce accounts LeaseA and the LeaseL with 443.77 dollars of difference, since the currency of 140 dollars of 4 years calendar year 2001s payments.

The income that company's purchase is 800 dollars is 6% bond.Naturally, for every kind of prior art, this generation debt the accounts BondA and the CashA that credits.In addition, yet, for the present invention, shown in the row 5 of Figure 12, list item also set up in assets and the debt tables.(this bond also can be used as following flow and handles, but advises as top, and this is not what expect.As following flow, from the future profits that bond comes, the payment of complimentary ticket interest payment and original capital, posting is to following flowmeter.Make r equal r of company (0.10) or bond benefit (0.06), set the current value that the accounts assets value equals to flow.Make r equal 0.10, the current value of bond is lower than the market price, and this difference of posting is as to the debit of market trends accounts with to the credit side of assets accounts.As discussed above, with how to handle bond in extension example compare, this does not more expect.)

Company's signing such contract of ExchQ as shown in figure 11.Given three kinds of sights, as shown in the capable 4-6 of Figure 13, their relevant probability of happening of input in the sight probability tables.Represent input ExchQA and ExchQL in assets and debt tables among the capable 6-7 as Figure 12.

Because unspecified sight may be incoherent and because mathematical expectation is worth viewpoint, the user can on purpose set the probability of all sights of given accounts for less than 1.0 sum.For example, be not the probability of when initial, setting sight ScenarioFlowIn1 (sight flows into 1) and ScenarioFlowIn2 (sight inflow 2) be 1.0 sum, the user can set probability when initial be 0.20 sum, looks bigger that (littler) wish when sight subsequently, adjusts probability.This method is very effective for the progressively identification of the potential sale of realizing causing the long-term sales process: when the beginning of this process, it is 0.05 low like that probability can be set.During this process, because the thing progress, according to the prospect of estimating, probability raises or reduces.

Whether before posting ExchQ, making ExchQ is repeatably to judge.Only when the rational expectation that has similar contract to occur in the next cycle and can be processed, contract is only repeatably.For example, consider to build the real estate developer in resident room.If if real estate developer's sign contract is reasonably expected can sign identical contract in the next cycle to build home dwelling and real estate developer, then contract is repeatably.If the real estate developer lacks manpower with the similar contract that can sign of service in the next cycle, if or someone unlikely signs similar contract with the real estate developer in the next cycle, then current contract is unrepeatable.If the engineering of real estate developer's signing (being unusual client) execution specific (promptly unusual) on local airport, then this contract will can not be regarded as repeatably.

If ExchQ is unrepeatable, then call PostFFT, as follows, but credit ExchQAMM but not ExchQR, and debt ExchQLMM rather than ExchQE.As previously discussed, debt-credit can be cut apart, for example 35% give ExchQAMM for ExchQR and 65%.

If ExchQ is repeatably, this is the situation of supposition, then posts to PostFFT by following execution:

debt＝ExchQA

debitScenario＝ScenarioFlowIn1

credit＝ExchQR

creditScenario＝

futureDate＝

futureValue＝

Wherein futureDate equals value among the row A of Figure 11 and futureValue and equals to be listed as value among the B.Also post to PostFFT by following execution:

debt＝ExchQA

debitScenario＝ScenarioFlowIn2

credit＝ExchQR

creditScenario＝

futureDate＝

futureValue＝

Wherein futureDate equals value among the row A of Figure 11 and futureValue and equals to be listed as value among the D.Also post to PostFFT by following execution:

debt＝ExchQE

debitScenario＝

credit＝ExchQL

creditScenario＝ScenarioFlowOut1

futureDate＝

futureValue＝

Wherein futureDate equals value among the row A of Figure 11 and futureValue and equals to be listed as value among the F.

Post for these three and in PostFFT causes the capable 10-25 of following flowmeter as shown in figure 14, post.The capable 14-29 of Figure 15 represents resulting debit and credit.Shown in the balance sheet of Figure 17, the result is that ExchQA has 24757.74 dollars value (current value), and ExchQL has 6723.09 dollars value (current value).

As last trade in 2000, company bought 1000 dollars automobile.This has caused to borrow gives CashA and lends accounts AutoA.Every mile cost of reflection is 0.15 dollar in the cost accounting subsystem of prior art.Negative r reflects annual the devaluation by input in assets as shown in the row 8 of Figure 12 and debt tables.

In step 905, use the ExAnte formula to listed every assets and debt in the assets and liabilities table.Shown in the capable 31-38 of Figure 15, this has caused the borrowing and lending to market trends and market account to receive.

In step 907, generate the report of earnings in 2000 years, and the result is shown in Figure 16 A and Figure 16 B.20407.55 the net income of dollar is the optimum estimate of company of the present invention " profitability of going concern " income.Suppose the present situation that keeps current, then this net income is payable to the shareholder, being desirably in calendar year 2001 can prop up once more when degree finishes and pay 20407.55 dollars, and the expected payoff when keeping net assets and 2002 years to finish can be paid 20407.55 dollars when all constant once more.This is to produce this result owing to using Ex Ante formula, and the basic framework of data and calculating as shown here.

In step 909, income and expense account being included into the identical mode of shareholder's Net asset value, the remaining sum of account to receive is included into shareholder's Net asset value accounts with current accounting practice.

In step 911, generate the balance sheet in 2000 years, and the result as shown in figure 17.

Extension example: calendar year 2001 is spent the cycle

During the next accounting cycle, promptly calendar year 2001 degree, the mode borrowing and lending of posting as described below.The more important thing is that the institute in the key diagram 9 in steps.

Step 903A realizes the posting borrowing and lending and uses top and PostFFT described below.

Step 903B realizes coupling and the cancellation that identification has identical number and same date mutually and has the borrowing and lending on the date before current date.Never remove these borrowing and lendings that identify in the flowmeter subsequently.This process can stay and discern the spuious list item as the credit side in the row 20 of Figure 14.(the current accounting cycle is the calendar year 2001 degree, and the list item in following flowmeter has the previous date.) reason of emphasizing and the explanation of being familiar with and having solved this spuious list item, therefore allow never to remove in the flowmeter.

For example,, can determine that the department in the company has consumed 5000 dollars in the calendar year 2001 degree in when investigation, but plan consumption it.Therefore, put upside down the list item in the row 20 of Figure 14, post as follows to PostFFT:

debt＝ExchQL

debitScenario＝ScenarioFlowOut1

credit＝ExchQMM

creditScenario＝

futureDate＝2000

futureValue＝5000

In order in following flowmeter, to recover 5000 dollars, post to PostFFT by following execution subsequently:

debt＝ExchQMM

debitScenario＝

credit＝ExchQL

creditScenario＝ScenarioFlowOut1

futureDate＝2001

futureValue＝5000

In above-mentioned each situation, owing to upgrade the result, may occur changing with the value of here carrying out at ExchQL, therefore compensating accounts is market trends accounts.Because stepping back one-period with 5000 dollars enters future, therefore this posting result causes the disadvantageous reduction of debt.The variation of this location accounts reflects in the market trends part of balance sheet and need be reflected.

Step 903C realizes calculating the current value of the borrowing and lending in the following flowmeter, generates borrowing and lending subsequently, thereby upgrades the value of corresponding assets and debt accounts.For example, suppose that the date advances to the calendar year 2001 degree, based on the capable 2-5 of the following flowmeter of Figure 14, the current value that calculates LeaseA produces 488.16 dollars shown in Figure 18 A.The value of LeaseA increased by 44.38 dollars from the value of front, as shown in the balance sheet of Figure 17.Therefore, LeaseA is credited to 44.38 dollars of the debits and the LeaseAMM that credits.

With date of increasing of degree calendar year 2001, carry out renewal by defined all assets of following flowmeter and debt accounts and will produce borrowing and lending as shown in the capable 3-7 of Figure 19.

Step 903D realizes concluding the business by open market operation, free market, or determines marketable value by assessment, makes suitable posting subsequently.For example, suppose that BldEqyA value has risen to 4050 dollars.Post 50 dollars growth as the BldEqyA and the BldEqyAMM that credits of debting.Suppose that BondA value has dropped to 790 dollars.Post 10 dollars minimizing as the BondA and the BondAMM that debts of crediting.With 10 dollars of postings simultaneously be to recomputate the expectation repayment of BondA and be used for upgrading the assets of Figure 12 capable 5 and the resulting r of the list item of debt tables.(in this extension example,, do not upgrade r in order to simplify.)

After step 903B, 903C and 903D carry out, during and before, step 903A can continue to carry out, as top and followingly be about to description.

In reexamining the debt that in 2000 years, causes, in 2009, to need to find to pay extra 171.49 dollars.Given this disadvantageous development, then post to PostFFT by following execution:

debt＝PensionLMM

debitScenario＝

credit＝PensionL

creditScenario＝ScenarioPensionL

futureDate＝2009

futureValue＝171.49

Company gives the employee once more, and to have current value be 10 years pensions of 200 dollars.As previously mentioned, post to PostFFT by following execution:

debt＝PensionE

debitScenario＝

credit＝PensionL

creditScenario＝ScenarioPensionL

futureDate＝2011

futureValue＝518.75

Reception is from building rent or the stock dividends of BldEqyA, 330 dollars payment.This can handle according to strong market trends: debt 330 dollars and BldEqyAMM of CashA credits.The expected result of Chu Liing is that BldEqyA maybe will be market-market like this, thereby BldEqyAMM will embody by hold the caused general surplus of BldEqyA in calendar year 2001.Treatments B ondA similarly.Suppose that its publisher makes 55.28 dollars coupon payments, CashA debts and BondAMM credits subsequently.If (assets are defined by following flowmeter, then use following borrowing and lending CashA of PostFFT posting.)

Conversely, BldEqyA need pay 125 dollars.If BldEqyA is a buildings, then need payment to safeguard.If BldEqyA is a share, suppose that it is a share in the private partnership of 125 dollars of funds of modulated usefulness (promptly requiring the copartner to contribute extra fund).In both cases, for the present invention, 125 dollars are treated to disadvantageous market trends: CashA and lend 125 dollars and BldEqyAMM and be credited to the debit.

LeaseA is assets and as any other assets, its marketable value can change.For example, suppose the office space of LeaseA about (San Francisco) city in San Francisco.The value fluctuation of such office space, therefore, the value of LeaseA also fluctuates.Suppose office space price has risen 50%, then shown in Figure 18 B, the value of LeaseA also reasonably goes up 50%.Therefore, post to PostFFT four times by following execution:

debt＝LeaseA

debitScenario＝ScenarioLeaseA

credit＝LeaseAMM

creditScenario＝

futureDate＝

futureValue＝70

Wherein fuureDate is interactional in 2001,2002,2003 and 2004 years.This causes the balance of account of LeaseA to equal the current marketable value of LeaseA.

In current period calendar year 2001 degree, the outflow of ExchQL proof only is 4500 dollars and is not estimated 5000 dollars in front.Post to PostFFT by following execution:

debt＝ExchQL

debitScenario＝ScenarioFlowOut1

credit＝CashA

creditScenario＝

futureDate＝2001

futureValue＝4500

Also 500 dollars of surpluses are posted to PostFFT by following:

debt＝ExchQL

debitScenario＝ScenarioFlowOut1

credit＝ExchQLMM

creditScenario＝

futureDate＝2001

futureValue＝500

Sight ScenarioFlowIn1 in 2007 realizes 10,000 dollars receipt.Consulted again for these 10,000 dollars to 9,000 dollars.Post to PostFFT by following price reduction 1000 dollars:

debt＝ExchQAMM

debitScenario＝

credit＝ExchQA

creditScenario＝ScenarioFlowIn1

futureDate＝2007

futureValue＝1000

Automobile (AutoA) travels 100 miles.For Cost Accounting System, to 15.00 dollars of AutoA charges.

To 210 dollars of LeaseA charges, partly be the products ﹠ services cost of being familiar with owing to by the cost accounting subsystem, part is because some of its value are worth use never and lose forever, so with its cancellation.Because the value of lease goes up and recognizes the rise of value, therefore the charge to lease is 210 dollars rather than 140 dollars.Because by following flowmeter definition LeaseA, therefore by the posting of following execution by PostFFT:

debt＝LeaseAE

debitScenario＝

credit＝LeaseA

creditScenario＝ScenarioLeaseA

futureDate＝2001

futureValue＝210

Make the payment of LeaseL calendar year 2001 degree and carry out posting once more by PostFFT by following:

debt＝LeaseL

debitScenario＝ScenarioLeaseL

credit＝CashA

creditScenario＝

futureDate＝2001

futureValue＝140

Post 6500 dollars income as the CashA and the RevMiscR that credits of debting.

Final step 903 in the present example is the interest payments that will solve about CashA.Given interest payment of receiving 546 dollars then debts CashA and CashAMM credits.Given CashA obtains 2% interest, row 9 is joined in the assets and liabilities table of Figure 12, thereby Ex Ante formula is applied to CashA.

In step 905, Ex Ante formula is applied in every listed in assets and liabilities table assets and liabilities.Shown in the capable 27-35 of Figure 19, this causes the borrowing and lending to market trends and market account to receive.

In step 907, generate the report of earnings of calendar year 2001 degree, and the result is shown in Figure 20 A and Figure 20 B.10215.50 the net income of dollar is the optimum estimate of company of the present invention " profitability of going concern " income.Suppose the current state of keeping, payable this net income of shareholder of giving is desirably in when finishing in 2002 years and can pays 10215.50 dollars once more, and keeps net assets and the expected payoff when 2003 years finished when constant, can pay 10215.50 dollars once more.Owing to this result takes place in the application of Ex Ante formula, and the basic boom of data and calculating as shown here.

In step 909, the remaining sum of account to receive is included into shareholder's Net asset value accounts, and with the same way as of current accounting practice, income and expense account are included into shareholder's net value.

In step 911, generate the balance sheet of calendar year 2001 degree, and the result as shown in figure 21.

In step 913, the report of earnings of scatter diagram 20A and Figure 20 B and the balance sheet of Figure 21 use to make things convenient for the consumer.

How internally the composition data owing to, the report of earnings of generation and balance sheet all can interactive mode obtain on the Internet.In this mode, the consumer selects and pulls and is used for calculating and items displayed.For example, utilize the report of earnings of Figure 20 A and Figure 20 B, the consumer can pull the LeaseLMI that closes on LeaseAMI, indicates these two list items to be merged subsequently.This will take in for the clean market that the consumer is provided for leasing.Similarly, in order to obtain the clean location of company about lease, balance sheet grouping LeaseA and LeaseL that the consumer can be from Figure 21.With this interaction mode, the consumer also can " bore and inquire about " data of (drill-down) emphasizing down.For example, the consumer can double-click the report of earnings list item and combines to form the project-based of clicked accounts to check.The user also can click BldEqyA, and supposes that BldEqyA represents share, checks the financial report of BldEqyA.(present disclosure focuses on to the consumer detailed non-pooled data is provided.As known, this data are easy to merge.Suppose this merging takes place, then expected consumption person can check the raw data of original non-merging.)

Perhaps the mode in the most useful interaction of the consumer who uses on the Internet is:

● check report of earnings and balance sheet,

● click the list item of report of earnings or balance sheet,

If ● exist, the data of emphasizing of then checking the list item that is included in the following flowmeter,

● specify in the specific r that uses in the Ex Ante formula, and subsequently

● generate report of earnings and balance sheet to embody specific r

But the consumer is access scenario probability tables and import their probability estimate also.

Inevitably, except CashA is debted and the posting of the credited original asset net value of shareholder's Net asset value, the other side of above-mentioned transaction will make similar posting in their accounting system, but borrowing and lending is put upside down.Especially, suppose in ExchQ, there is single the other side that this other side utilizes the receipt of PostFFT by 4500 dollars of following postings:

debt＝CashA

debitScenario＝

credit＝ExchQA

creditScenario＝ScenarioFlowOut1

futureDate＝2001

futureValue＝4500

Yet this causes that seeming contradiction still proves not contradiction.As about shown in the BldEqyA, when company receives 330 dollars lease payment, CashA debted and BldEqyAMM credits.As above shown in example, when the other side about ExchQ received 4500 dollars, posting can not passed through the report of earnings accounts.Owing to having produced difference, suppose until the value that is next market-market BldEqyA all to remain unchanged as the lease payment.When the other side of company receives 4500 dollars, there are not surplus or loss about ExchQA, therefore transaction need not be passed through report of earnings.(handle the loss that changes the other side who causes from 5000 dollars to 4500 dollars receipt dividually, as mirror image recited above.)

Source code is introduced

The software of carrying out importance of the present invention comprises here the part as present disclosure.

Most of steps, particularly step 903A, 903C, 905,907,909 and 911 shown in class (Class) EAE_AS (the Ex Ante formula accounting system) execution graph 9.These steps by call have with Fig. 9 in corresponding title described the EAE-AS function carry out.EAE_AS has the postFFT function.Generating accounts when using first sets up.

Zv class management data list.EAE_AS derives from the Zv class of the table with two row: accounts and number.This class storage is by the employed current balance of account of EAE_AS.The capable line number that comprises table of the variable n of Zv class.

By three tables of the class of same names management, i.e. assets and liabilities, sight probability and following flow, these tables also are to derive from the Zv class of carrying out basic data management.The Zv class is carried out retrieval, and the row of increase and delete list.

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～～]EAE_AS.h[～～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″ZvEAE_AS.h″

#include″AssetAndLiabilityTable.h″

#include″FutureFlowTable.h″

#include″ScenarioProbabilityTable.h″

extern?CString?shareEquity；

double?DoExAnteEquationCalculation(double?alValue，double?r)；

class?EAE_AS:public?ZvEAE_AS

{

public:

TM?lLog；

EAE_AS()；

void?Post(CString?debit，CString?credit，double?val)；

void?PostFFT(ScenarioProbabilityTable&spt，FutureFlowTable&futureFlowTable，CString?debitAccount，

CString?debitScenario，CString?creditAccount，CString?creditScenario，double?futureDate，double?futureValue)；

void?MarkToPresentValue(AssetAndLiabilityTable&assetAndLiabilityTable，ScenarioProbabilityTable&

scenarioProbabiltyTable，FutureFlowTable&futureFlowTable)；

void ApplyExAnteEquation(AssetAndLiabilityTable&assetAndLiabilityTable，ScenarioProbabilityTable&

scenarioProbabiltyTable，FutureFlowTable&futureFlowTable)；

void GenIncomeStatement(TM&incomeStatement)；

void SweepIncomeAccounts()；

void GenBalanceSheet(TM&balanceSheet)；

double?GetAccountBalance(CString?accountName)；

double?GetComprehensiveIncome()；

DECLARE_SERIAL(EAE_AS)；

}；

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～～]EAE_AS.cpp[～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″stdafx.h″

#include″EAE_AS.h″

#include″EAE_AS.h″

#include″AssetAndLiabilityTable.h″

#include″IsAccount.h″

CString?shareEquity＝″Shareholder?EquityL″；

EAE_AS::EAE_AS()

{

Append(″CashA″，0)；

Append(shareEquity，0)；

}

void?EAE_AS::Post(CString?debit，CString?credit，double?val)

{

if(val)

{

double?sign＝-1；

long?iDebit＝AccountFind(debit)；

if(iDebit＝＝-1)

{

Append(debit，0)；

iDebit＝nRow-1；

}

sign＝0.0；

if(IsAsset(debit))sign＝+1.0；

else?if(IsE(debit))sign＝+1.0；

else?if(IsLMI(debit))sign＝+1.0；

else?if(IsLMM(debit))sign＝+1.0；

else?if(IsLiability(debit))sign＝-1.0；

else?if(IsR(debit))sign＝-1.0；

else?if(IsAMI(debit))sign＝-1.0；

else?if(IsAMM(debit))sign＝-1.0；

amount[iDebit]＝amount[iDebit]+sign*val；

long?iCredit＝AccountFind(credit)；

if(iCredit＝＝-1)

{

Append(credit，0)；

iCredit＝nRow-1；

}

sign＝0.0；

if(IsAsset(credit))sign＝-1.0；

else?if(IsE(credit))sign＝-1.0；

else?if(IsLMI(credit))sign＝-1.0；

else?if(IsLMM(credit))sign＝-1.0；

else?if(IsLiability(credit))sign＝+1.0；

else?if(IsR(credit))sign＝+1.0；

else?if(IsAMI(credit))sign＝+1.0；

else?if(IsAMM(credit))sign＝+1.0；

amount[iCredit]＝amount[iCredit]+sign*val；

long?iRow＝lLog.body.nRow；

lLog.ColumnPut(″Debit″，iRow，debit)；

lLog.ColumnPut(″Credit″，iRow，credit)；

lLog.ColumnPut(″Amount″，iRow，val)；

}

}

void?EAE_AS::PostFFT(ScenarioProbabilityTable&spt，FutureFlowTable&futureFlowTable，CString?debitAccount，

CString?debitScenario，CString?creditAccount，CString?creditScenario，double?futureDate，double?futureValue)

{

if(futureValue)

{

double?probabilty＝1；

if(CSLen(debitScenario))

{

futureFlowTable.Append(debitAccount，debitScenario，futureDate，″Debit″，futureValue)；

probabilty＝spt.GetScenarioProbability(debitAccount，debitScenario)；

}

if(CSLen(creditScenario))

{

futureFlowTable.Append(creditAccount，creditScenario，futureDate，″Credit″，futureValue)；

probabilty＝spt.GetScenarioProbability(creditAccount，creditScenario)；

}

Post(debitAccount，creditAccount，probabilty*futureFlowTable.GetPresentValue(futureValue，

futureDate))；

}

}

void?EAE_AS::MarkToPresentValue(AssetAndLiabilityTable&assetAndLiabilityTable，ScenarioProbabilityTable&

scenarioProbabiltyTable，FutureFlowTable&futureFlowTable)

{

for(long?i＝0；i＜assetAndLiabilityTable.nRow；i++)

{

CString?account＝assetAndLiabilityTable.account[i]；

double?r＝assetAndLiabilityTable.r[i]；

double?accountingSystemBalance＝GetAccountBalance(account)；

if(assetAndLiabilityTable.positionValueBasis[i]＝＝″PresentValue″)

{

double?futureFlowPresentValue＝futureFlowTable.GetPresentValue(account，

scenarioProbabiltyTable)；

if(IsAsset(account))

{

if(accountingSystemBalance＜futureFlowPresentValue)

Post(account，account+″MM″，futureFlowPresentValue-accountingSystemBalance)；

else?if(accountingSystemBalance＞futureFlowPresentValue)

Post(account+″MM″，account，accountingSystemBalance-futureFlowPresentValue)；

}

else?if(IsLiability(account))

{

if(accountingSystemBalance＜futureFlowPresentValue)

Post(account+″MM″，account，futureFlowPresentValue-accountingSystemBalance)；

else?if(accountingSystemBalance＞futureFlowPresentValue)

Post(account，account+″MM″，accountingSystemBalance-futureFlowPresentValue)；

}

else

{

//error！

}

}

}

}

double?DoExAnteEquationCalculation(double?alValue，double?r)

{

double?marketIncome＝alValue*(1-1/(1+r))；

return?maketIncome；

}

void?EAE_AS::ApplyExAnteEquation(AssetAndLiabilityTable&assetAndLiabilityTable，

ScenarioProbabilityTable&scenarioProbabiltyTable，FutureFlowTable&futureFlowTable)

{

for(long?i＝0；i＜assetAndLiabilityTable.nRow；i++)

{

CString?account＝assetAndLiabilityTable.account[i]；

double?r＝assetAndLiabilityTable.r[i]；

if(assetAndLiabilityTable.positionValueBasis[i]＝＝″MarketValue″)

{

double?accountingSystemBalance＝GetAccountBalance(account)；

double?marketIncome＝DoExAnteEquationCalculation(accountingSystemBalance，r)；

if(0＜marketIncome)

{

if(IsAsset(account))

Post(account+″MM″，account+″MI″，marketIncome)；

else?if(IsLiability(account))

Post(account+″MI″，account+″MM″，marketIncome)；

else

{

//error！

}

}

else?if(0＞marketIncome)

{

if(IsAsset(account))

Post(account+″MI″，account+″MM″，-marketIncome)；

else?if(IsLiability(account))

Post(account+″MM″，account+″MI″，marketIncome)；

else

{

//error！

}

}

}

else?if(assetAndLiabilityTable.positionValueBasis[i]＝＝″PresentValue″)

{

double?futureFlowPresentValue＝futureFlowTable.GetPresentValue(account，

scenarioProbabiltyTable)；

double?marketIncome＝DoExAnteEquationCalculation(futureFlowPresentValue，r)；

if(IsAsset(account))

Post(account+″MM″，account+″MI″，marketIncome)；

else?if(IsLiability(account))

Post(account+″MI″，account+″MM″，marketIncome)；

else

{

//error！

}

}

}

}

void?EAE_AS::GenIncomeStatement(TM&incomeStatement)

{

double?sp1＝1；

double?sn1＝-1；

long?i，j；

i＝AccountFind(shareEquity)；

Append(shareEquity，amount[i])；

RowDelete(i)；

incomeStatement.Init()；

incomeStatement.RowPutTitle(″Going?Concern″)；

incomeStatement.RowPutTitle(″_____Operating?Income″)；

double?cumIncome＝0；

if(TRUE)

{

long?sign＝1；

incomeStatement.RowPutTitle(″______________Revenues″)；

double?val＝0；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″R″))

{

incomeStatement.RowPut(″_____________″+account[i]，1，amount[i])；

val＝val+amount[i]；

}

incomeStatement.RowPut(″_____________Total?Revenues″，2，sign*val)；

cumIncome＝cumIncome+sign*val；

}

if(TRUE)

{

long?sign＝-1；

incomeStatement.RowPutTitle(″___________Expenses″)；

double?val＝0；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″E″))

{

incomeStatement.RowPut(″___________________″+account[i]，1，-amount[i])；

val＝val-amount[i]；

}

incomeStatement.RowPut(″__________Total?Expenses″，2，val)；

cumIncome＝cumIncome+val；

}

incomeStatement.RowPut(″_________Total?Operating?Income″，3，cumIncome)；

incomeStatement.RowPutTitle(″_______Market?Income(Expected)″)；

double?netMI＝0；

if(TRUE)

{

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″___________Asset?Appreciations″)；

for(i＝0；i＜nRow；i++)

if(IsAMI(account[i])&&0＜amount[i])

{

incomeStatement.RowPut(″________________″+account[i]，1，amount[i])；

val+＝amount[i]；

}

incomeStatement.RowPut(″_________Total?Asset?Appreciations″，2，val)；

netMI＝netMI+val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″_____________Asset?Depreciations″)；

for(i＝0；i＜nRow；i++)

if(IsAMI(account[i])&&0＞amount[i])

{

incomeStatement.RowPut(″________________″+account[i]，1，amount[i])；

val+＝amount[i]；

}

incomeStatement.RowPut(″_____________Total?Asset?Depreciations″，2，val)；

netMI＝netMI+val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″__________Favorable?Liability?Depreciations″)；

for(i＝0；i＜nRow；i++)

if(IsLMI(account[i])&&0＞amount[i])

{

incomeStatement.RowPut(″_______________″+account[i]，1，-amount[i])；

val?+＝-amount[i]；

}

incomeStatement.RowPut(″______________Total?Liability?Depreciations″，2，val)；

netMI＝netMI+val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″__________Unfavorable?Liability?Appreciations″)；

for(i＝0；i＜nRow；i++)

if(IsLMI(account[i])&&0＜amount[i])

{

incomeStatement.RowPut(″__________″+account[i]，1，-amount[i])；

val+＝-amount[i]；

}

incomeStatement.RowPut(″___________Total?Liability?Appreciations″，2，val)；

netMI＝netMI+val；

}

}

incomeStatement.RowPut(″___________Total?Market?Income″，3，netMI)；

cumIncome+＝netMI；

incomeStatement.RowPut(″Net?Income(Total?Going?Concern?Income)″，4，cumIncome)；

incomeStatement.BlankRowAppend()；

incomeStatement.RowPutTitle(″Market?Moves″)；

double?netMM＝0；

if(TRUE)

{

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″_________Asset?Gains″)；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″AMM″)&&0＜amount[i])

{

incomeStatement.RowPut(″___________″+account[i]，1，amount[i])；

val+＝amount[i]；

}

incomeStatement.RowPut(″_________Total?Asset?Gains″，2，val)；

netMM+＝val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″__________Asset?Losses″)；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″AMM″)&&0＞amount[i])

{

incomeStatement.RowPut(″________″+account[i]，1，amount[i])；

val+＝amount[i]；

}

incomeStatement.RowPut(″___________Total?Asset?Losses″，2，val)；

netMM+＝val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″___________Favorable?Liability?Gains″)；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″LMM″)&&0＞amount[i])

{

incomeStatement.RowPut(″_____________″+account[i]，1，-amount[i])；

val+＝-amount[i]；

}

incomeStatement.RowPut(″___________Total?Liability?Gains″，2，val)；

netMM+＝val；

}

if(TRUE)

{

double?val＝0；

incomeStatement.RowPutTitle(″____________Unfavorable?Liability?Losses″)；

for(i＝0；i＜nRow；i++)

if(HasRight(account[i]，″LMM″)&&0＜amount[i])

{

incomeStatement.RowPut(″________″+account[i]，1，-amount[i])；

val+＝amount[i]；

}

incomeStatement.RowPut(″____________Total?Liability?Losses″，2，-val)；

netMM-＝val；

}

}

incomeStatement.RowPut(″Total?Market?Moves?Income″，4，netMM)；

incomeStatement.BlankRowAppend()；

incomeStatement.RowPut(″Total?Comprehensive?Income″，5，cumIncome+netMM)；

}

void?EAE_AS::SweepIncomeAccounts()

{

amount[AccountFind(shareEquity)]+＝GetComprehensiveIncome()；

for(long?i＝0；i＜nRow；i++)

if(IsE(account[i]))amount[i]＝0；

else?if(IsLMI(account[i]))amount[i]＝0；

else?if(IsLMM(account[i]))amount[i]＝0；

else?if(IsR(account[i]))amount[i]＝0；

else?if(IsAMI(account[i]))amount[i]＝0；

else?if(IsAMM(account[i]))amount[i]＝0；

lLog.body.nRow＝0；

lLog.echo.nRow＝0；

lLog.head.nRow＝0；

lLog.body.nCol＝0；

lLog.echo.nCol＝0；

}

void?EAE_AS::GenBalanceSheet(TM&balanceSheet)

{

double?sp1＝1；

double?sn1＝-1；

long?i，j；

i＝AccountFind(shareEquity)；

Append(shareEquity，amount[i])；

RowDelete(i)；

balanceSheet.Init()；

double?assets＝0，liabilities＝0；

for(i＝0；i＜nRow；i++)

{

long?iRow＝balanceSheet.body.nRow；

if(HasRight(account[i]，″A″))

{

balanceSheet.ColumnPut(″Account″，iRow，account[i])；

balanceSheet.ColumnPut(″Assets″，iRow，amount[i])；

assets+＝amount[i]；

}

else?if(HasRight(account[i]，″L″))

{

balanceSheet.ColumnPut(″Account″，iRow，account[i])；

balanceSheet.ColumnPut(″Liabilities″，iRow，amount[i])；

liabilities+＝amount[i]；

}

}

if(TRUE)

{

long?iRow＝balanceSheet.body.nRow；

balanceSheet.ColumnPut(″Account″，iRow，″Total″)；

balanceSheet.ColumnPut(″Assets″，iRow，assets)；

balanceSheet.ColumnPut(″Liabilities″，iRow，liabilities)；

}

CString?tt＝shareEquity；

TrimRV(tt，″L″)；

balanceSheet.SR(shareEquity，tt)；

}

double?EAE_S::GetAccountBalance(CString?accountName)

{

long?iRow＝AccountFind(accountName)；

return?amount[iRow]；

}

double?EAE_AS::GetComprehensiveIncome()

{

double?comprehensiveIncome＝0；

for(long?i＝0；i＜nRow；i++)

if(IsE(account[i]))comprehensiveIncome-＝amount[i]；

else?if(IsLMI(account[i]))comprehensiveIncome-＝amount[i]；

else?if(IsLMM(account[i]))comprehensiveIncome-＝amount[i]；

else?if(IsR(account[i]))comprehensiveIncome+＝amount[i]；

else?if(IsAMI(account[i]))comprehensiveIncome+＝amount[i]；

else?if(IsAMM(account[i]))comprehensiveIncome+＝amount[i]；

return?comprehensiveIncome；

}

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～]AssetAndLiabilityTable.h[～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″ZvAssetAndLiabilityTable.h″

class AssetAndLiabilityTable:public?ZvAssetAndLiabilityTable

{

public:

void?Init()；

DECLARE_SERIAL(AssetAndLiabilityTable)；

}；

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～～～]AssetAndLiabilityTable.cpp[～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″stdafx.h″

#include″AssetAndLiabilityTable.h″

#include″AssetAndLiabilityTable.h″

void?AssetAndLiabilityTable::Init()

{

}

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～]ScenarioProbabilityTable.h[～～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″ZvScenarioProbabilityTable.h″

class ScenarioProbabilityTable:public?ZvScenarioProbabilityTable

{

public:

void Init()；

double?GetScenarioProbability(CString?accountLk，CString?scenarioLk)；

DECLARE_SERIAL(ScenarioProbabilityTable)；

}；

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～～]ScenarioProbabilityTable.cpp[～～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″stdafx.h″

#include″ScenarioProbabilityTable.h″

#include″ScenarioProbabilityTable.h″

void?ScenarioProbabilityTable::Init()

{

}

double?ScenarioProbabilityTable::GetScenarioProbability(CString?accountLk，CString?seenarioLk)

{

for(long?i＝0；i＜nRow；i++)

if(accountLk＝＝account[i]&&scenarioLk＝＝scenario[i])

return?probability[i]；

return?1；

}

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～]FutureFlowTable.h[～～～～～～～～～～～～～～～～～～～～～～～～～

#include″ZvFutureFlowTable.h″

#include″ScenarioProbabilityTable.h″

class FutureFlowTable:public?ZvFutureFlowTable

{

public:

double?companyR；

long?currentDate；

void Init()；

double?GetPresentValue(CString?accountlk，CString?scenarioIDlk)；

double?GetPresentValue(CString?accountlk，ScenarioProbabilityTable&scenarioProbabiltyTable)；

double?GetPresentValue(double?futureValue，long?futureDate)；

DECLARE_SERIAL(FutureFlowTable)；

}；

//～～～～～～～～～～～～～～～～～～～～～～～～～～～～～]FutureFlowTable.cpp[～～～～～～～～～～～～～～～～～～～～～～～～～～～～～

#include″stdafx.h″

#include″FutureFlowTable.h″

#include″FutureFlowTable.h″

#include″EAE_AS.h″

#include″IsAccount.h″

void?FutureFlowTable::Init()

{

}

double?FutureFlowTable::GetPresentValue(CString?accountlk，CString?scenarioIDlk)

{

double?presentValue＝0；

for(long?i＝0；i＜nRow；i++)

if(account[i]＝＝accountlk)

if(scenarioID[i]＝＝scenarioIDlk)

if(cdType[i]＝＝″Debit″)

presentValue+＝(1/pow(1.0+companyR，date[i]-currentDate))*amount[i]；

else?if(cdType[i]＝＝″Credit″)

presentValue-＝(1/pow(1.0+companyR，date[i]-currentDate))*amount[i]；

if(IsLiability(accountlk))

presentValue＝-presentValue；

return?presentValue；

}

double?FutureFlowTable::GetPresentValue(CString?accountlk，ScenarioProbabilityTable&scenarioProbabiltyTable)

{

double?presentValue＝0；

for(long?i＝0；i＜scenarioProbabiltyTable.nRow；i++)

if(scenarioProbabiltyTable.account[i]＝＝accountlk)

presentValue+＝scenarioProbabiltyTable.probability[i]*

GetPresentValue(accountlk，scenarioProbabiltyTable.scenario[i])；

return?presentValue；

}

double?FutureFlowTable::GetPresentValue(double?futureValue，long?futureDate)

{

return(1/pow(1.0+companyR，futureDate-currentDate))*futureValue；

}

Conclusion, derive and scope

Though top description comprises many special cases, this should not constitute the restriction to scope of the present invention; But should be seen as the example explanation of a preferred embodiment of the present invention.Reader as those skilled in the art is understandable, and the instructions of the present invention here is to help easily to understand.These readers also understand, and can improve scope width of the present invention by the improvement of using prior art and occurred.

Preferred embodiment is carried out multiple variation and adds is possible.Do not add restriction, these variations and additional example comprise:

● Ex Ante formula is not applied to assets and liabilities and is worth when the end in cycle, what substitute is to use the value that the cycle is initial or the cycle is average.

● the focus in this instructions is the accounts that do not merge.Inevitably, the purpose for report can merge accounts according to any reasonable manner that is considered as.

● the ExAnte formula may be programmed in the hand-held calculator that is used for calculating market income and market trends, manually it is imported in the accounting system of prior art subsequently.

● can set the Rs of assets and liabilities table based on the risk of the perception of the relevant following flow of accounts.Every kind of economic theory, excessive risk, high repayment, the accounts that have a big risk should have higher rs.

● preferred stock can be used as the processing debt, has the following flowmeter that comprises the required bonus payment of estimating by the cycle.

● each location accounts can have himself, the version of local following flowmeter.

In addition, will be understood that, can finally stipulate how to realize and use the present invention by the public policy of legislator and/or accounting council defined as the technician's in field of the present invention reader.This policy is may not can directly consistent with aforesaid the present invention, but can constitute the variation example of the preferred embodiments of the present invention.

Claims (5)

1. computer system comprises:

Accounting system; With

The report of earnings generating apparatus, be used to generate have running part, the report of earnings of market income part and market trends part.

2. computer system comprises:

Accounting system; With

Estimate following receiving device, be used for the income in future of estimated assets and debt; The income in future of the estimation of described assets and debt is included in the report of earnings that is produced by described accounting system.

3. computer system comprises:

Accounting system;

The device of storage cash flow data;

Based on the device of taking in the future of data estimation assets in the device of described storage cash flow data and debt; And

The described income posting that calculates is to the device of described accounting system.

4. according to claim 2 or 3 described computer systems, the device of the following income of wherein said estimation uses following equation:

Income=current value * (1-1/ (1+r))

The future returns that r equals to expect in the formula.

5. computer system according to claim 3 also comprises:

Provide the Internet to insert to check the device of at least one finance newspaper; With

The device of cash call data on flows, described cash flow data is as at least one project foundation in described financial report.

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